Question 1

If I register under the composition scheme, can I opt out of it later, and what happens to my stock?

Accepted Answer

No document is uploaded with the intimation itself: FORM GST CMP-02 consists of the auto-populated GSTIN, names, principal place and jurisdiction, the category of registered person, the financial year opted from, a declaration to abide by the section 10 conditions, and a verification signed with DSC or EVC (CGST Rules 2017, rule 3(3) and 3(3A); FORM GST CMP-02 items 5-9); Stock intimation in FORM GST ITC-03 - details of stock held on the day preceding the date from which composition is opted - filed within 60 days of that date (CGST Rules 2017, rule 3(3A) read with rule 44(4); FORM GST ITC-03 (portal FAQ 6))

Question 2

Professional Tax Registration — Chhattisgarh

Accepted Answer

Chhattisgarh levies professional tax under its own 1995 Act. An employer must obtain a certificate of registration and must deduct the tax monthly from each employee's salary or wage before paying it - and is liable to pay it over whether or not the deduction was actually made. An employer with several places of work in the state makes ONE application, nominating a principal place of work. Threshold: Every employer disbursing salary or wage to a person liable under the Schedule must register (section 8(1), application in Form 1 under rule 3(1)). Employees whose annual salary or wage does not exceed Rs 1,00,000 are Nil-rated, so an employer none of whose staff crosses that line deducts nothing - but the Act does not exempt the employer from registering on that ground. Fee basis: NO registration or enrolment fee is prescribed. The Chhattisgarh Professional Tax Rules, 1995 were read in full and contain no fee for a certificate of registration - the only occurrence of the word 'fee' in the Rules is 'composition fees'. The employer's cost is the tax itself, deducted from employees under the Schedule, not a charge for registering Deadline: Tax is deducted monthly from salary or wage before payment; returns and payment by the employer are governed by rule 11. Statute: Chhattisgarh Professional Tax Act, 1995 (Chhattisgarh Vritti Kar Adhiniyam, 1995), sections 3, 4 and 8, with the Chhattisgarh Professional Tax Rules, 1995, rule 3 UPGRADED FROM INDICATIVE TO VERIFIED, and a dead-host finding from the previous run is corrected. comtax.cg.nic.in was recorded as presenting an unverifiable certificate chain. It does not: it serves over HTTPS with a valid certificate and its documents download cleanly. The absence of a registration fee is therefore now a positive finding from the Rules themselves rather than an inference from silence. That is squarely inconsistent with the department publishing this Act, these Rules and this registration form on its live site under the heading 'Chhattisgarh Professional Tax Rules, 1995'. The department's own material is preferred here. But the Act text on the site carries amendments only up to the Profession Tax (Amendment) Act, 2001, so whether a later notification under section 6 (Power to exempt) has since exempted some or all classes was NOT established, and that is the specific thing a later pass should check. THE COMPLETE SCHEDULE WAS ALSO READ AND IS RECORDED HERE so it is not lost, since professionalTaxSlabs was not a target in this batch. Schedule to section 3, Serial No. 1, persons in employment, rate of tax per annum: annual salary or wage not exceeding Rs 1,00,000 - Nil; exceeding Rs 1,00,000 but not exceeding Rs 1,50,000 - Rs 1,560 (Rs 130 per month); exceeding Rs 1,50,000 but not exceeding Rs 2,00,000 - Rs 1,800 (Rs 150 per month); exceeding Rs 2,00,000 but not exceeding Rs 2,50,000 - Rs 2,400 (Rs 200 per month); exceeding Rs 2,50,000 - Rs 2,500 (Rs 208 per month for eleven months and Rs 212 for the twelfth month). Serial No. 2, by years of standing, for legal practitioners including solicitors and notaries public, medical practitioners including medical consultants and dentists, technical and professional consultants including architects, engineers, RCC consultants, plumbers, tax consultants, chartered accountants, actuaries and management consultants, chief/principal/special/insurance agents, surveyors or loss assessors licensed under the Insurance Act 1938, all contractors, and commission agents, dalals and brokers other than estate workers: less than two years - Nil; two years or more but less than five - Rs 1,000; five years or more but less than ten - Rs 1,500; ten years or more - Rs 2,500. The PDF interleaves the Schedule columns, so the band upper limits print against the adjacent rate cell; the reconstruction above is checked by arithmetic that cannot hold by accident - 130x12=1560, 150x12=1800, 200x12=2400, and 208x11+212=2500, all matching the printed annual figures. Note also that the Act as published reprints the superseded pre-2001 and pre-1999 ten-band versions of Serial No. 1 directly beneath the current one as footnotes; none of those repealed rates is recorded. By the proviso to section 3, a person covered by more than one entry pays at the HIGHEST applicable rate, not cumulatively.

Question 3

Shops & Establishment Registration — Puducherry

Accepted Answer

Registration applies to every shop and commercial establishment in Puducherry INCLUDING one with no employees at all - the fee table has an explicit Nil slab at Rs 30. Threshold: Shops - any premises where a trade or business is carried on or services are rendered to customers, including offices, store-rooms, godowns and warehouses; commercial establishments carrying on the business of advertising, commission, forwarding or commercial agency, the clerical department of a factory or industrial undertaking, an insurance company, joint stock company, bank, brokers office or exchange; theatres and places of public amusement or entertainment; and notified establishments. Fee basis: slab by number of employees in the shop or establishment; payment through the GRAS portal (gras.py.gov.in) by challan Slabs: Nil employees — INR 30; Does not exceed 5 employees — INR 100; Exceeds 5 but does not exceed 10 employees — INR 200; Exceeds 10 but does not exceed 20 employees — INR 350; Exceeds 20 but does not exceed 50 employees — INR 1000; Exceeds 50 but does not exceed 100 employees — INR 2000; Exceeds 100 and above employees — INR 2500 Deadline: The service level is ONE DAY from the date of a complete application. Registration is applied for during operation, online at labour.py.gov.in, with Form I (statement about the shop or establishment) and Form IX (notice of daily hours of work, rest interval and weekly holidays), a challan for the prescribed fee, proof of legal occupancy, identity proof of the employer and a photo of the premises with the name board. An application returned for defects may be resubmitted after rectification. Statute: The Puducherry Shops and Establishments Act, 1964 (No. 9 of 1964) and the Puducherry Shops and Establishments Rules, 1964 UPGRADED TO VERIFIED with the complete seven-slab fee table, read on the Labour Departments own.gov.in server in its ease-of-doing-business fees and procedure sheet. ONE EXTRACTION NOTE, because it matters for trusting the numbers: a plain text extraction of this PDF interleaves the labels and the amounts by one row and makes it look as though Nil costs Rs 30 and "does not exceed 5" costs Rs 200. That is a layout artefact. The table was re-read by word coordinates from the PDF itself, which pairs each label with the amount on its own baseline, and the pairing recorded above is the correct one. The Nil slab is the commercially useful point: a one-person Puducherry shop still registers, for Rs 30. NOT FOUND: no renewal period is stated in this sheet.

If I register under the composition scheme, can I opt out of it later, and what happens to my stock?

Documents required for GST Composition Scheme

Professional Tax Registration — Chhattisgarh

Shops & Establishment Registration — Puducherry

Professional Tax Registration — Andhra Pradesh

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